PREPARING

Guide lines for Budget Proposal Prepa ration
JOINT COUNCIL OFFICE (JCO)
GUIDELINES FOR BUDGET
PROPOSAL PREPARATION
Joint Council Offi ce
1 Fusionopolis Way
#21-10 Connexis
Singapore 138632
Tel: (65) 68266 356
Fax: (65) 6478 9587
E-mail: A-S TAR_JCO@a-star.edu.sg
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Guide lines for Budget Proposal Prepa ration
NOTES ON THE BUDGET PROPOSAL
1 Each proposal must contain a budget for each year of support and a
cumulative budget for the duration of the project. Please refer to the
application form for the fund quantum of each grant category.
2 The budget must identify and itemise direct costs associated with each line
item. Expenditures should be budgeted inclusive of any Goods & Services
Tax payable. If there is already existing collaboration in the area proposed in
the application, please provide details of the origin of the fund support and
why this fund could not be used for the proposal.
3 Present a detailed case for the resources required, showing what alternatives
have been considered and rejected, and provide a cost-benefit appraisal
where appropriate.
4 Any direct cost charged to a JCO grant award must be reasonable and
directly allocable to the supported activity. The three budget line items are:
5 Expenditure on Manpower (EOM)
5.1 This may include salaries and allowances of research staff, including research
fellows, research assistants and laboratory technicians. The EOM budgets
can only support research fellows on RSE2 grade appointment at the time of
grant application. JCO does not support EOM of Principal Investigators.
5.2 The EOM budget can only be used to support research staff who will be
working at least 50% of his/her total time commitment on the JCO project.
JCO will support a pro-rated EOM cost with the staff’s employing organisation
according to the percentage of time committed to the project. This support can
be used for both new hires as well as existing staff. The award should not
augment the salaries of staff already supported by the employing organisation
or other sources of funding.
5.3 Each position must be clearly identified and the budget must reflect prevailing
organisational practice for salaries and allowances.
5.4 For manpower costs, justify the type and level of all staff appointments and
the duration of employment. Please consult your employing organisation for
the prevailing terms and conditions.
5.5 You are advised to budget for annual increments, National Service
increments, staff welfare, medical, commuted leave pay and other related
manpower costs required for the entire project life. Please consult your
employing organisation for the prevailing rates.
5.6 Research staff who are supported fully or partially by the JCO grant must
declare their time commitment in a declaration form which will be sent with the
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Letter of Award. The Project Director should inform the JCO on any changes
to the research personnel.
6. Equipment
6.1. A*STAR guidelines on the procurement of equipment must be followed. Items
of need must be individually identified and the cost estimated. For items
greater than S$70,000, relevant documents showing reason for the selection
of vendor should be submitted to the JCO on the next fund requisition cycle.
6.2. Allowable items would encompass equipment and apparatus for the conduct
of the research, but this would exclude general purpose items like computers,
workstations and printers unless they are exclusively used in conduct of the
research.
6.3. You should conduct a reasonable survey of all existing relevant equipment in
your organisation and local research institutions (A*STAR RIs/consortia,
universities, research centres etc.) and make use of them instead of
purchasing similar equipment.
6.4. For new equipment, please justify the following:
6.4.1. The need to purchase the equipment/facilities, and the choice for
selecting the equipment. Also show that the equipment chosen will give
the best value for money.
6.4.2. If the overall proposed equipment budget exceeds 50% of total
project value, and/or consists of a single piece of equipment costing
S$70,000, detailed justification must be provided. Failure to justify
may lead to the equipment item being excluded from the Equipment
budget. Specifically, please provide the following:
 Explicit statements on the existence of similar equipment within
A*STAR or your collaborators’ laboratories and its availability;
 Justify why equipment time cannot be purchased in other local
laboratories that have similar equipment;
 Provision for maintenance;
 Where appropriate, please also indicate commitment from other
potential users, justification of usage level and details of other
intended or proposed uses upon project completion.
6.5. At the end of the project, JCO shall have the option to require that the
RIs/consortia transfer ownership or make available the use of any of the
Assets and Materials funded by a JCO grant to JCO or any other person or
body at no cost.
7. Other Operating Expenses (OOE)
7.1. Items under this category must be clearly specified and they may include
materials, supplies, computer services (use of high performance computer
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resources and support services), software license, equipment maintenance
costs, travel (allowance for airfare is based on a closed loop economy airfare)
and conference costs. Further details can be found at section 8.2.
7.2. There should not be any cross-charging for the use of equipment that belongs
to A*STAR RIs/consortia participating in the project under the JCO grant
award. Only expenses for the use of external equipment on a fee-for-service
may be charged to this category. This may include external service providers,
the Biopolis Shared Facilities, Biological Resource Centre, or in special
circumstances, RIs/consortia whose staff are not participating in the JCO
project and who provide specific fee-for-service.
7.3. For purchases of materials and consumables, justify the following:
7.3.1. The need for consumables. Consumables requested must be items
that can be uniquely and unambiguously identified with the research
project.
7.3.2. The number, type and source of supply of animals to be used in the
research. Show that the number of animals to be used is the minimum
required to produce valid results.
7.4. JCO will only cover travel expenses made in relation to the JCO project,
where the attendance of meetings and conferences must enhance the project
or provide an opportunity to disseminate results. Please submit relevant
supporting documents specifying the objective of travel, destination and
actual costs expended on the next fund requisition cycle. Travels must be
made in accordance with A*STAR guidelines.
7.5. For budgeting of overseas travels, please justify the following:
7.5.1. The need for any travel. Whenever possible, detail the places and/or
countries to be visited, the purpose, duration and persons travelling,
and emphasize any proposed international collaborations.
7.5.2. All travel requests made on proposals should be evaluated against IT
alternatives such as e-mail and video conferencing, and cogent
reasons must be given for not using IT.
7.5.3. A breakdown of the travel budget into airfare and allowance for board
and lodging should be provided. You are advised to only provide fair
and reasonable estimates for travel expense.
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8. FUNDABLE / NON-FUNDABLE DIRECT COSTS
The following provides a guideline of the fundable/non-fundable direct costs
for your project. You should check with your office of research/finance office
for further details.
8.1 EOM Related Expenses
Type of Expenses Description
A. Salaries, CPF Allowable as part of overall compensation to
and fringe benefits employees provided such costs are incurred under
including medical, formal established and consistently applied policies
dental, contribution of the employing organisation, and pro-rated
to welfare fund, etc. according to staff’s (excluding PIs) percentage time
commitment to the JCO project.
Research fellows on RSE2 grade appointment at the
time of grant applicant , and o nly research staff
(excluding PIs), who are assigned to work more than
50% of his/her time commitment on the project,
qualify for salary support from JCO.
The salaries offered to staff should be reasonable, in
line with local market benchmarks and comply with
formal established pay scale of the employing
organisation that is consistently applied regardless of
the source of funds.
B. Bonus / Incentive Allowable as part of a total compensation package,
payments provided such payments are reasonable and are
made according to a formal policy of the employing
organisation that is consistently applied regardless of
the source of funds. The amount claimable is pro-
rated according to staff’s (excluding PIs) percentage
time commitment to the JCO project.
C. Overtime Not allowable.
D. Annual leave Allowable for employees. The number of days of
leave accorded to staff must be in accordance with
formal policies of the employing organisation that is
consistently applied regardless of the source of
funds.
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Type of Expenses Description
E. Staff recruitment Not allowable. Examples of such costs are
and related cost advertisement and recruitment agency cost.
Staff relocation, settling-in allowances, housing
allowances, etc, are not allowable unless specifically
provided for in the grant and approved by JCO.
F. PI’s EOM cost Not allowable.
G. Staff insurance JCO will only fund the pro-rated (according to staff’s
percentage time commitment to the JCO project; PIs
excluded) premiums for such plans if they are
incurred under an established and consistently
applied policy of the employing organisation.
Employing organisation may be requested to certify
that such payments are in accordance with its
established policy or on the same terms as the other
staff.
H. Visiting Not allowable unless specifically provided for in the
Professors grant and approved by JCO.
8.2 OOE Related Expenses
Type of Expenses Description
A. Audit fees Not allowable. This includes both internal and
external audit fees.
B. Bank charges Allowable as long as it is specifically related to the
payments for consumables and equipment used for
the JCO project.
C. Books and Books and journals should be obtained from the
specialised journals library and PIs should refrain from purchasing the
relevant to the same books or subscribing to such journals. Where
research absolutely required, funding for journal subscription
would be restricted to the duration of the project.
D. Customs and Allowable as long as it is specifically related to
import duties importation of consumables and equipment used in
JCO the project.
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Type of Expenses Description
E. Entertainment & Not allowable.
Refreshment
F. Equipment usage Not allowable for use of equipment that belongs to
charges A*STAR RIs/consortia participating in the JCO
project.
Only allowable for the use of external
equipment/services on a fee-for-service basis. This
may include external service providers, the Biopolis
Shared Facilities, Biological Resource Centre, or in
special circumstances, RIs/consortia whose staff are
not participating in the JCO project and who provide
specific fee-for-service.
G. Fines and Not allowable.
penalties
H. GST Allowable for expenses incurred for the project.
I. Insurance Not allowable. This includes insurance premiums for
premiums equipment, workmen compensation and professional
indemnity of researchers funded from A*STAR
grants.
The RI/consortium involved is responsible for the
insurance of the equipment, relevant workmen
compensation and professional indemnity insurance
which are in line with the RI/consortium’s risk
policies.
However, personal travel insurance for approved
overseas trips is claimable.
J. Laundry Not allowable. This includes clean-room attire and
footwear.
K. Lab Coat Not allowable.
L. Local & Not allowable.
international
students’ fees or
other stipends or
awards to students
M. Legal fees Not allowable.
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Type of Expenses Description
N. License Fees Not allowable. (e.g. radiation licence from HSA)
O. Local & Allowable provided that the conference is directly
Overseas relevant to the research area or necessary to
conferences accomplish the project objectives for PIs and
research staff funded under the JCO grant.
Generally, sending of attachment students for
conference is not allowable. If the PI wishes to send
approved attachment students for conference,
please write to JCO with the appropriate justification
to seek approval prior to making the travel.
If the conferences are conducted overseas, the travel
policy of the employing organisation must be
consistently adhered to.
P. Overhead JCO’s policy for overhead support is currently
expenses undergoing revision. Do not budget this item under
the JCO grant application.
Q. Patent Not allowable.
application
This includes patent application filing, maintenance
and other related cost.
R. Professional fees Not allowable.
(including fees to
consultants)
S. Professional Not allowable. This applies to PIs and all research
membership fees staff funded from the JCO grant.
T. Publications Allowable.
Page charges for publication of manuscript in
professional journals are allowable. The costs of
reprints and publishing in other media, such as
books, monographs and pamphlets are not
allowable unless specific approval has been obtained
from JCO.
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Type of Expenses Description
U. Purchase of lab Allowable.
supplies,
consumables, The cost for the use of the services and central
animals, use of facilities owned by the provider, such as animal
services or lab holding units, central laboratory services are
spaces within the allowable and must be based on provider’s fee
service provider’s schedules which are consistently applied regardless
central facilities of source of funds. Please also see item 8.2F.
The service provider may be requested to certify that
the fee structure is applied consistently.
V. Repairs and Not allowable unless specifically provided for in the
maintenance of grant and approved by JCO.
equipment
The period of maintenance funded from the research
grant, if approved, should be restricted to the
duration of the project.
W. Staff retreat Not allowable.
X. Stationery and Not allowable unless specifically provided for in the
printer consumables grant and approved by JCO. This includes printing
and photocopying charges.
Y. Training Not allowable unless specifically provided for in the
grant and approved by JCO.
Z. Transportation, Not allowable for general transport, postage &
postage & courier courier charges.
services
Only allowable for postage, courier and freight
charges for bringing in equipment and specialised
research consumables related to the JCO project.
Rental of vehicles (land/sea/air) is not allowed unless
specifically provided for in the grant and approved by
JCO.
AA. Vaccinations Not allowable for routine health vaccinations. Only
allowed when working with micro-organisms carrying
infectious diseases.
BB. Volunteers and Allowable for payment to volunteers and research
research patients patients provided this is the scope of the research
and has been provided for in the grant and approved
by JCO.
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8.3 Equipment Related Expenses
Type of Expenses Description
A. General policy There shall be no purchase of equipment 6 months
before the completion date of the JCO project. The
completion date of the project refers to latest
approved completion date.
B. IT equipment Not allowable.
Purchase of computer equipment and printers are
generally not allowed unless specifically provided for
in the grant and approved by JCO.
Where absolutely required, purchase of IT
equipment must be in accordance with the IT policy
of the RI/consortium involved, regardless of source
of funds.
C. Purchase of Not allowable unless specifically provided for in the
PDAs, handphones, grant and approved by JCO.
etc
D. Office equipment Not allowable unless specifically provided for in the
grant and approved by JCO.
E. Office furniture & Not allowable unless specifically provided for in the
fittings grant and approved by JCO.
F. Cost of capital Not allowable unless specifically provided for in the
works and general grant and approved by JCO.
infrastructure
(including the costs
associated with the
establishment and
running of the Grant
Administration
Office)
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REFERENCE RATES FOR PROJECT COSTING #
MANPOWER 1st Year 2nd Year 3rd Year Total
Research Fellow (PhD Degree)
Monthly Salary (all-inclusive) $4,225 $4,550 $4,875 -
Total Cost Per Annum $78,910 $87,035 $97,045 $262,990
Research Assistant (Masters Degree)
Monthly Salary (all-inclusive) $3,120 $3,280 $3,440 -
Total Cost Per Annum $58,350 $62,850 $68,650 $189,850
Research Assistant (Hons)
Monthly Salary (all-inclusive) $2,640 $2,800 $2,960 -
Total Cost Per Annum $49,700 $54,000 $59,400 $163,100
Laboratory Technicians
Monthly Salary (all-inclusive) $1,600 $1,695 $1,800 -
Total Cost Per Annum $30,000 $31,780 $33,750 $95,530
TRAVEL (per person) $5,000 $5,000 $5,000 $15,000
# The figures above are reference rates only. The rates actually used must comply
with the prevailing Human Resource and Travel guidelines of the employing
organisation.
GLOSSARY OF TERMS
Assets Includes all equipment, computer software, goods, products,
databases, accessories, hardware and any other asset purchased
or acquired using the JCO funds, but does not include Intellectual
Property or consumables.
Award Approved and committed grant support by A*STAR JCO for the
duration of the project (normally not exceeding 3 years).
Collaborator Any company, institution, incorporated body or other industry or
academic collaborator which is not an Institution or an Investigator
of A*STAR but is to be engaged in the project in collaboration with
the A*STAR Institutions or any of them.
For avoidance of doubt, collaborators are not entitled to
receive (directly or indirectly) any portion of the Funds.
Direct Costs Costs required for the undertaking of the project. This excludes in-
kind contributions from industry/employing organisation/ other
organisations, existing equipment, manpower, materials and
supplies.
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Employing Refers to the RI/consortium where the research staff is employed.
organisation
Host Institution The Host Institution is the RI/consortium which is the employing
organisation of the Project Director.
Laboratory An individual who has a technical certificate, diploma or has
Technician relevant technical experience.
Letter of Award The letter issued by A*STAR JCO under which the award of the
project is made.
Line Items Budgeted items listed under the EOM, Equipment and OOE
votes.
Materials Includes documents, anonymised patient samples (including
tissue and sera), compilation of x-ray results, information and data
stored by any means but excluding confidential patient data
collated or acquired for the purposes of the project.
Principal Investigator An individual who is a main intellectual and organisational driver
(PI) of the proposed research work contributing to the overall JCO
project.
Project Director An individual who is the main intellectual and organisational driver
of the proposed JCO research project, and who has primary
responsibility over the management of the project and the grant
award. His/Her employing organisation (Host Institution) will be
the direct recipient of grant award and will abide by terms and
conditions of the accepted grant.
Research Assistant An individual employed in a research capacity and must at least
have a Bachelor degree.
Research Fellow or An individual employed in a research capacity with at least a Ph.D
Postdoctoral Fellow degree and who is not undertaking independent research.
Total Project Value Sum of directs costs. This does not include in-kind contributions,
building costs, and existing manpower and equipment.
Visiting Professor Overseas experts who are invited to A*STAR for 1 month or more
as part of the research project’s programme.
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